Cleary Manufacturing produces self$-$watering planters for use in upscale retail establishments. Sales projections for the first five months of the upcoming year show the estimated unit sales of the planters each month to be as follows:

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Inventory at the start of the year was $850$ planters. The desired inventory of planters at the end of each month should be equal to $25\%$ of the following month's budgeted sales. Each planter requires three pounds of polypropylene $($a type of plastic$).$ The company wants to have $20\%$ of the polypropylene required for next month's production on hand at the end of each month. The polypropylene costs $$0\mathrm{.}20$ per pound.

Read the requirements.

Requirement $1.$ Prepare a production budget for each month in the first quarter of the year, including production in units for each month and for the quarter.

Cleary Manufacturing

Production Budget

For the Months of January through March

Unit sales

Plus: Desired ending inventory

Total needed

Less: Beginning inventory

Units to produce

Requirements

Prepare a production budget for each month in the first quarter of the year, including production in units for each month and for the quarter.

Prepare a direct materials budget for the polypropylene for each month in the first quarter of the year, including the pounds of polypropylene required and the total cost of the polypropylene to be purchased.

Data table

$\backslash$table$[[$Number of planters to be sole$],[$January $......,3,400],[$February $.....,3,800],[$March$........,3,300],[$April $.........,4,900],[$May $..........,4,600]]$